REGALO 58: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
REGALO 58
Largest movements
- Cash -€47,019
down €47,019 (-58.3%), from €80,584 to €33,565
mainly Tax, wage and social debts (-€25,044) and Stocks and contracts (-€19,400)
- Stocks and contracts +€19,400
up €19,400 (+96.1%), from €20,192 to €39,592
- Receivables within one year +€8,275
up €8,275 (+58.6%), from €14,110 to €22,385
- Tangible fixed assets -€1,828
down €1,828 (-59.4%), from €3,075 to €1,247
of which Furniture and vehicles: -€1,398
- Tax, wage and social debts -€25,044
down €25,044 (-75.1%), from €33,344 to €8,301
of which Taxes: -€17,526
- Profit (loss) carried forward +€7,048
up €7,048 (+13.2%), from €53,404 to €60,451
- Trade debts -€6,967
down €6,967 (-99.6%), from €6,998 to €31
- Other debts +€3,791
up €3,791 (+21.1%), from €18,000 to €21,791
- Gross operating margin -€41,177
down €41,177 (-40.9%), from €100,699 to €59,522
- Taxes -€34,889
down €34,889, from €30,699 to -€4,189
- Depreciation -€3,489
down €3,489 (-65.6%), from €5,317 to €1,828
- Staff costs -€1,739
down €1,739 (-3.2%), from €54,765 to €53,026
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,961 | €96,789 | -€21,172 | -17.9% |
| Fixed assets | 21/28 | €3,075 | €1,247 | -€1,828 | -59.4% |
| Tangible fixed assets | 22/27 | €3,075 | €1,247 | -€1,828 | -59.4% |
| Furniture and vehicles | 24 | €1,398 | - | -€1,398 | |
| Other tangible fixed assets | 26 | €1,677 | €1,247 | -€430 | -25.6% |
| Current assets | 29/58 | €114,886 | €95,542 | -€19,344 | -16.8% |
| Stocks and contracts in progress | 3 | €20,192 | €39,592 | +€19,400 | +96.1% |
| Stocks | 30/36 | €20,192 | €39,592 | +€19,400 | +96.1% |
| Amounts receivable within one year | 40/41 | €14,110 | €22,385 | +€8,275 | +58.6% |
| Other amounts receivable | 41 | €14,110 | €22,385 | +€8,275 | +58.6% |
| Cash at bank and in hand | 54/58 | €80,584 | €33,565 | -€47,019 | -58.3% |
| Total equity and liabilities | 10/49 | €117,961 | €96,789 | -€21,172 | -17.9% |
| Equity | 10/15 | €59,619 | €66,666 | +€7,048 | +11.8% |
| Contributions | 10/11 | €6,215 | €6,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,404 | €60,451 | +€7,048 | +13.2% |
| Amounts payable | 17/49 | €58,342 | €30,123 | -€28,220 | -48.4% |
| Amounts payable within one year | 42/48 | €58,342 | €30,123 | -€28,220 | -48.4% |
| Trade debts | 44 | €6,998 | €31 | -€6,967 | -99.6% |
| Suppliers | 440/4 | €6,998 | €31 | -€6,967 | -99.6% |
| Taxes, remuneration and social security | 45 | €33,344 | €8,301 | -€25,044 | -75.1% |
| Taxes | 450/3 | €17,526 | - | -€17,526 | |
| Remuneration and social security | 454/9 | €15,818 | €8,301 | -€7,518 | -47.5% |
| Other amounts payable | 47/48 | €18,000 | €21,791 | +€3,791 | +21.1% |
| Remuneration, social security and pensions | 62 | €54,765 | €53,026 | -€1,739 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,317 | €1,828 | -€3,489 | -65.6% |
| Other operating charges | 640/8 | €1,344 | €1,771 | +€427 | +31.8% |
| Gross operating margin | 9900 | €100,699 | €59,522 | -€41,177 | -40.9% |
| Operating profit (loss) | 9901 | €39,272 | €2,897 | -€36,375 | -92.6% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €85 | €77 | -€9 | -10.0% |
| Recurring financial charges | 65 | €85 | €77 | -€9 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €39,187 | €2,858 | -€36,328 | -92.7% |
| Income taxes | 67/77 | €30,699 | -€4,189 | -€34,889 | |
| Profit (loss) for the period | 9904 | €8,487 | €7,048 | -€1,440 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,487 | €7,048 | -€1,440 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.